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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">Hello ACFR Contacts,<span style="mso-ligatures:none"><o:p></o:p></span></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">In accordance with GAAP, the State is required to disclose material events that occur after the close of the fiscal year but before the issuance of the ACFR.  Examples include the issuance
 of bonds, the creation of a new component unit, or the loss of a government facility as a result of a tornado, fire, or flood.  <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">For state agencies only, please let me know if your agency has experienced, or been part of, a material subsequent event that needs to be disclosed in the ACFR.  If your agency has nothing
 to report, there is no need to email me.<o:p></o:p></span></p>
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<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:Roboto">There is no need to let me know about bond issuances, as we already receive this information.
<o:p></o:p></span></u></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:Roboto"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">Please email me with any subsequent events information no later than close of business on
<b><u>Tuesday, December 12</u></b>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto">Rob</span><span style="font-size:12.0pt;font-family:Roboto"><o:p></o:p></span></p>
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Description automatically generated" v:shapes="Picture_x0020_1"><![endif]><b><span style="font-size:12.0pt;font-family:Roboto;mso-ligatures:none">Robert
 W. Hamilton, CPA <o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#353535;mso-ligatures:none">Statewide Accounting and Reporting Services Manager</span><span style="font-size:16.0pt;font-family:Roboto;color:#353535;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;mso-ligatures:none">Chief Financial Office</span><span style="font-size:16.0pt;font-family:Roboto;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;mso-ligatures:none">971-719-3031<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:13.5pt;text-indent:-13.5pt"><span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="color:blue">http://www.oregon.gov/DAS/financial/acctng</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none">Pronouns: he, him, his<o:p></o:p></span></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
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